§8-13-7. Tax on purchases of intoxicating liquors in
municipalities; private club fees.
Every municipality shall have plenary power and authority to
levy and collect a tax upon all purchases within such municipality
of intoxicating liquors from the alcohol beverage control
commissioner, from any person licensed to sell wine at retail to
the public under the provisions of article eight, chapter sixty of
this code, or from distributors licensed to sell or distribute wine
pursuant to said article eight: Provided, That no municipality
shall have authority to levy or collect any such tax on the
intoxicating liquors sold by or purchased from holders of a license
issued under the provisions of article seven, chapter sixty of this
code. The tax shall be levied upon the purchaser and shall be
added to and collected with the price of purchase. The tax shall
not exceed five percent of the purchase price.

A copy of any ordinance imposing the tax authorized by this
section shall be certified by the mayor of the municipality to the
West Virginia alcohol beverage control commissioner and to the tax
commissioner. The West Virginia alcohol beverage control
commissioner by appropriate rules and regulations shall provide for
the collection of such tax upon all purchases within such
municipality of intoxicating liquors from the alcohol beverage
control commissioner, from any person licensed to sell wine at
retail pursuant to the provisions of article eight, chapter sixty
of this code, or from distributors licensed to sell or distribute wine pursuant to said article eight, and for distribution thereof
to the respective municipalities for which the same shall be
collected. Such rules and regulations shall provide that all such
taxes shall be deposited with the state treasurer and distributed
quarterly by the treasurer upon warrants of the auditor payable to
the municipality.

Every municipality shall have plenary power and authority to
levy and collect a fee from any private club licensee whose
premises are situate therein as authorized in section seven,
article seven, chapter sixty of this code.